Text: S05774 Text: S05776 Text: S05700 - S05799 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the amendment, S-5749, to the House 1 2 amendment, S-5540, to Senate File 2296, as amended, 1 3 passed, and reprinted by the Senate, as follows: 1 4 #1. Page 9, by inserting after line 39 the 1 5 following: 1 6 "4. For a study relating to the economic impact of 1 7 commercial airfares for flights arriving at and 1 8 departing from destinations in this state: 1 9 .................................................. $ 10,000" 1 10 #2. Page 21, by inserting after line 35 the 1 11 following: 1 12 "Sec. 101. Section 328.21, Code 1997, is amended 1 13 by striking the section and inserting in lieu thereof 1 14 the following: 1 15 328.21 AIRCRAFT REGISTRATION FEE. 1 16 1. An annual registration fee of one thousand 1 17 dollars shall be paid to the department at the time of 1 18 registration of an aircraft, except as otherwise 1 19 provided in this section. 1 20 2. An aircraft thirty years old or older, which is 1 21 used exclusively for noncommercial purposes, shall be 1 22 registered as an antique aircraft for a fee of thirty- 1 23 five dollars. 1 24 3. An aircraft registered prior to July 1, 1998, 1 25 at a fee of less than one thousand dollars shall 1 26 continue to be registered at a fee equal to that 1 27 amount unless it qualifies under subsection 2 to be 1 28 registered as an antique aircraft. 1 29 Sec. 102. Section 328.26, Code 1997, is amended to 1 30 read as follows: 1 31 328.26 APPLICATION FOR REGISTRATION. 1 32 Every application for registration pursuant to 1 33 sections 328.19to 328.22and 328.20 shall be made 1 34 upon such forms, and shall contain such information, 1 35 as the department may prescribe, and every application 1 36 shall be accompanied by the full amount of the 1 37 registration fee. 1 38 When an aircraft is registered to a person for the 1 39 first time the fee submitted to the department shall 1 40 include the tax imposed by section 422.43 or section 1 41 423.2 or evidence of the exemption of the aircraft 1 42 from the tax imposed under section 422.43 or 423.2. 1 43 Sec. 103. Section 422.45, subsection 38A, Code 1 44 Supplement 1997, is amended to read as follows: 1 45 38A. The gross receipts from the sale or rental of 1 46 aircraft; the sale or rental of tangible personal 1 47 property permanently affixed or attached as a 1 48 component part of the aircraft, including but not 1 49 limited to repair or replacement materials or parts; 1 50 and the gross receipts of all services used for 2 1 aircraft repair, remodeling, and maintenance services 2 2 when such services are performed on aircraft, aircraft 2 3 engines, or aircraft component materials or parts. 2 4 For the purposes of this exemption, "aircraft" means 2 5 aircraft used ina scheduledan interstate federal 2 6 aviation administration-certified air carrier 2 7 operation. 2 8 Sec. 104. Section 422.45, Code Supplement 1997, is 2 9 amended by adding the following new subsection: 2 10 NEW SUBSECTION. 52. The gross receipts from the 2 11 sale of aircraft to an aircraft dealer who in turn 2 12 rents or leases the aircraft if all of the following 2 13 apply: 2 14 a. The aircraft is kept in the inventory of the 2 15 dealer for sale at all times. 2 16 b. The dealer reserves the right to immediately 2 17 take the aircraft from the renter or lessee when a 2 18 buyer is found. 2 19 c. The renter or lessee is aware that the dealer 2 20 will immediately take the aircraft when a buyer is 2 21 found. 2 22 If an aircraft exempt under this subsection is used 2 23 for any purpose other than leasing or renting, or the 2 24 conditions in paragraphs "a", "b", and "c" are not 2 25 continuously met, the dealer claiming the exemption 2 26 under this subsection is liable for the tax that would 2 27 have been due except for this subsection. The tax 2 28 shall be computed upon the original purchase price. 2 29 Sec. 105. Section 422B.8, unnumbered paragraph 1, 2 30 Code 1997, is amended to read as follows: 2 31 A local sales and services tax at the rate of not 2 32 more than one percent may be imposed by a county on 2 33 the gross receipts taxed by the state under chapter 2 34 422, division IV. A local sales and services tax 2 35 shall be imposed on the same basis as the state sales 2 36 and services tax and may not be imposed on the sale of 2 37 any property or on any service not taxed by the state, 2 38 except the tax shall not be imposed on the gross 2 39 receipts from the sale of motor fuel or special fuel 2 40 as defined in chapter 452A, on the gross receipts from 2 41 the rental of rooms, apartments, or sleeping quarters 2 42 which are taxed under chapter 422A during the period 2 43 the hotel and motel tax is imposed, on the gross 2 44 receipts from the sale of natural gas or electric 2 45 energy in a city or county where the gross receipts 2 46 are subject to a franchise fee or user fee during the 2 47 period the franchise or user fee is imposed, on the 2 48 gross receipts from the sale of equipment by the state 2 49 department of transportation, on the gross receipts 2 50 from the sale, rental, or lease of aircraft, and on 3 1 the gross receipts from the sale of a lottery ticket 3 2 or share in a lottery game conducted pursuant to 3 3 chapter 99E. A local sales and services tax is 3 4 applicable to transactions within those incorporated 3 5 and unincorporated areas of the county where it is 3 6 imposed and shall be collected by all persons required 3 7 to collect state gross receipts taxes. All cities 3 8 contiguous to each other shall be treated as part of 3 9 one incorporated area and the tax would be imposed in 3 10 each of those contiguous cities only if the majority 3 11 of those voting in the total area covered by the 3 12 contiguous cities favor its imposition." 3 13 #3. Page 25, line 30, by striking the word and 3 14 figure "and 25" and inserting the following: "25, 3 15 101, 102, 103, 104, and 105". 3 16 #4. By renumbering as necessary. 3 17 3 18 3 19 3 20 MATT McCOY 3 21 SF 2296.316 77 3 22 tm/cf/28
Text: S05774 Text: S05776 Text: S05700 - S05799 Text: S Index Bills and Amendments: General Index Bill History: General Index
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